CONTENTS
01. OVERVIEW
The Deferral concerns the postponement of tax responsibility to another passive subject/taxpayer found in a stage after the movement of goods, which in turn will be responsible for collecting the tax.
02. EXAMPLE
To use ICMS Deferral in Protheus, configure as follows:
Table SF4 - Types of Inflow and Outflow
Field | F4_ICMSDIF |
Type | Character |
Size | 1 |
Decimal | 0 |
Format | @! |
Title | Deferred ICM |
Description | ICMS Deferral |
Options | 1=Deferred;2=Not Deferred;3=Reduction Deferral;4=Incentive Deferral;5=Deferral with ST;6=Deduct Invoice and Trade Note;7=Deduct Compound CB ICMS |
Valid | Belong("1234567") |
Default Init. | "2" |
Help | Enter whether ICMS must be handled as deferred in this operation. The valid options are: 1=ICMS is calculated and deferred. 2=Deferred ICMS is not calculated. 3=ICMS is calculated and reduced. 4=ICMS is calculated, reduced from the ICMS to be collected and added to the total of Bill and Invoice (Tax Incentive). 5=Deferral with ST ICMS Deferral is calculated by not reduced from ICMS. Tax exception must be used to reduce the Own ICMS rate in accordance with deferral percentage. This procedure is used when the invoice has ICMS with deferral and ICMS ST without deferral. 6=Deduct Invoice and Trade Note; 7=Ded. Compound CB ICMS |
Field | F4_PICMDIF |
Type | Numeric |
Length | 6 |
Decimal | 2 |
Format | @E 999.99 |
Title | Perc. of Deferred ICMS |
Description | Deferred ICMS |
Valid | Positive() |
Default Init. | 100 |
Help | Enter the Deferred ICMS percentage (ICMS value to be collected in the following operation). |
Table SD1 - Incoming Invoice Items
Field | D1_ICMSDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def.ICMS Val |
Description | Deferred ICMS Value |
Valid | Positivo().And.MaFisRef("IT_ICMSDIF","MT100",M->D1_ICMSDIF) |
Help | Value of deferred ICMS. |
Attention: The system automatically fills out this field.
Field | D1_VOPDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def.OP.Val |
Description | Operation Value |
Valid | Positivo().And.MaFisRef("IT_VOPDIF","MT100",M->D1_VOPDIF) |
Help | Value as if there was no deferral. |
Table SD2 - Outgoing Invoice Items
Field | D2_ICMSDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def.ICMS Val |
Description | Deferred ICMS Value |
Valid | Positivo().And.MaFisRef("IT_ICMSDIF","MT100",M->D2_ICMSDIF) |
Help | Value of deferred ICMS. |
Attention: The system automatically fills out this field.
Field | D2_VOPDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def.OP.Val |
Description | Operation Value |
Valid | Positivo().And.MaFisRef("IT_VOPDIF","MT100",M->D2_VOPDIF) |
Help | Value as if there was no deferral. |
Table SFT - Tax Records by Invoice Item
Field | FT_ICMSDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def.ICMS Val |
Description | Deferred ICMS Value |
Valid | MaFisRef("LF_ICMSDIF","MT100",M->FT_ICMSDIF) |
Help | Value of deferred ICMS. |
Attention: The system automatically fills out this field.
Field | FT_VOPDIF |
Type | Numeric |
Length | 16 |
Decimal | 2 |
Format | @E 999,999,999.99 |
Title | Def. Op. Val. |
Description | Operation Value |
Valid | Positivo().And.MaFisRef("IT_VOPDIF","MT100",M->FT_VOPDIF) |
Help | Value as if there was no deferral. |
*Attention: The system automatically fills out this field.
IMPORTANT
Fields F4_ICMSDIF and F4_PICMDIF must be correctly configured as needed. The operation of each of the options available is detailed below. Moreover, you must evaluate the configuration of field F4_LFICM, which must be filled out in accordance with the bookkeeping rule of the tax and in accordance with the CST applied to the operation.
Attention
When field F4_PICMDIF is set to 100%, it means a total deferral of ICMS occurs. If it is set to a value other than 100, the calculation is performed in accordance with the percentage entered.
1 - ICMS Deferred
Required settings:
F4_ICM: Set to YES.
F4_LFICM: Set in accordance with the bookkeeping rule of the tax and compliant with the CST of the operation.
F4_ICMSDIF: Set to 1
F4_PICMDIF: Enter the Deferral Percentage
Example of Deferral Percentage equal to 33.33%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 33.33%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 0.3333 = BRL 5.9994
Owed ICMS Value
BRL 18.00 (Own ICMS) - BRL 6.00 (Deferred ICMS) = BRL 12.00
OTHER INFORMATION
Total Value: BRL 100.00
Bill Amount: BRL 100.00 - 6.00 = BRL 94.00
Example of Deferral Percentage equal to 100%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 100%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 1 = BRL 18.00
Owed ICMS Value
BRL 18.00
OTHER INFORMATION
Total Value: BRL 100.00
Bill Amount: BRL 100.00 - 18.00 = BRL 82.00
2 - Without deferral
F4_ICM: Set to YES.
F4_LFICM: Set in accordance with the bookkeeping rule of the tax and compliant with the CST of the operation.
F4_ICMSDIF: Set to 2
F4_PICMDIF: Blank
3 - Deferral with reduction
F4_ICM: Set to YES.
F4_ICMSDIF: Set to 3
F4_PICMDIF: Enter the Deferral Percentage
Example of Deferral Percentage equal to 33.33%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 33.33%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 0.3333 = BRL 5.9994
Owed ICMS Value
BRL 18.00 (Own ICMS) - BRL 6.00 (Deferred ICMS) = BRL 12.00
OTHER INFORMATION
Bill Amount: BRL 100.00
Total Value: BRL 100.00
Example of Deferral Percentage equal to 100%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 100%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 1 = BRL 18.00
Owed ICMS Value
BRL 18.00 (Own ICMS) - BRL 18.00 (Deferred ICMS) = BRL 0.00
OTHER INFORMATION
Total Value: Value + Deferral = BRL 100.00 + BRL 18.00 = BRL 118.00
Bill Amount: BRL 118.00
4 - ICMS reduced from the value to be collected and added to the total of Bill and Invoice
Note: Type 4 was created before the electronic invoice. Soon after using this option, errors may occur when transmitting the invoice, because the sum of the items is not equal to the invoice total, given that deferred ICMS is added only to the invoice total.
F4_ICM: Set to YES.
F4_ICMSDIF: Set to 4
F4_PICMDIF: Enter the Deferral Percentage
Example of Deferral Percentage equal to 33.33%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 33.33%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 0.3333 = BRL 5.9994
Owed ICMS Value
BRL 18.00 (Own ICMS) - BRL 6.00 (Deferred ICMS) = BRL 12.00
OTHER INFORMATION
Total Value: Value + Deferral = BRL 100.00 + BRL 6.00 = BRL 106.00
Bill Amount: BRL 106.00
Example of Deferral Percentage equal to 100%
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 100%
Deferred ICMS Value
Formula: Value x ICMS Percentage x Deferral Percentage
Own ICMS BRL 100.00 * 0.18 = BRL 18.00
Deferred ICMS BRL 18.00 * 1 = BRL 18.00
Owed ICMS Value
BRL 18.00 (Own ICMS) - BRL 18.00 (Deferred ICMS) = BRL 0.00
OTHER INFORMATION
Total Value: Value + Deferral = BRL 100.00 + BRL 18.00 = BRL 118.00
Bill Amount: BRL 118.00
5 - Deferral with ST
Note: Option 5 refers to the partial deferral of Own ICMS provided for in article 108 of RICMS-PR/2012. For further information, check the tax opinion available in the link: http://tdn.totvs.com/x/E5lICw. When using this option, the deferral only applies to the Own ICMS calculation, not encompassing ICMS-ST.
The ICMS Deferral calculation rule does not expect the generation of a deferred rate, but the application of the Deferral % on the total calculated ICMS; thus, the calculation is performed as follows.
F4_ICM: Set to YES.
F4_LFICM: Set in accordance with the bookkeeping rule of the tax and compliant with the CST of the operation.
F4_ICMSDIF: Set to 5
F4_PICMDIF: Enter the Deferral Percentage
You need to register tax exception with the internal rate of ICMS with the rate value reduced by Deferral, and for ICMS ST calculation, enter rate of recipient. For example:
F7_ALIQINT = 12 - rate with Deferral.
F7_ALIQDST = 18 - rate of recipient for ICMS ST calculation
Example of Deferral Percentage equal to 33.33%
Additional Data:
Value: BRL 100.00
ICMS Tax Rate: 18%
Deferral Percentage: 33.33%
Rate with Deferral
Formula: ICMS Rate x (ICMS Rate + Deferral Percentage)
Rate with Deferral: 18 - (18 * 0.3333) = (18 - 5.994) = 12.00
Owed ICMS Value
BRL 100.00 * 0.12 = BRL 12.00
Deferred ICMS Value
Formula: ICMS Value - Owed ICMS Value
BRL 18.00 - 12.00 = BRL 6.00
ST Base
ST Base: Value x (1+(Margin/100))
ST Base: 100.00 * (1+(71.78/100)) = BRL 171.78
ST Value
ST Value: (Base * Rate (F7_ALIQDST)) - Owed ICMS
ST Value: (171.78 * 18%)) - 12.00 = BRL 18.92
OTHER INFORMATION
Bill Amount: BRL 118.92
Total Value: BRL 118.92
7 - ICMS Deduction and Compound Base
Note: The calculation implemented in this option is based on Resolution 13/2019 of the State of Rio de Janeiro, yet it is available for use by any state of destination or origin in which the need to calculate Deferred ICMS with compound base may arise, as instructed below:
1st § In total deferral cases, you must fill out the field "Deferred ICMS Value" with the result of the following formula
Value of deferred ICMS = (Price on the Invoice / (1 - Rate)) * Rate
2nd § In cases of partial deferral, to fill out the field "Value of deferred ICMS", you must multiply the result of the formula mentioned in 1st § by the applicable deferral percentage.
F4_ICM: Set to YES.
F4_LFICM: Set in accordance with the bookkeeping rule of the tax and compliant with the CST of the operation.
F4_ICMSDIF: Set to 7
F4_PICMDIF: Enter the Deferral Percentage
Important!
To calculate the compound base, be mindful of the parameter below.
Parameter | Type | Description | Example |
MV_DESONRJ | String | Enter States that use ICMS exemption calculation following SEFAZ RJ 13/2019 Resolution model. Enter acronyms separated by "/". | SP/RJ |
Example of Deferral Percentage equal to 70%
Value: BRL 1000.00
ICMS Tax Rate: 18%
Deferral Percentage: 70%
Value of Deferred ICMS with Compound Base
Formula: (((Value / (1 - ICMS Percentage)) * ICMS Percentage) * Deferral Percentage)
Deferral Value: (((1,000.00 /( 1 - 18%)) * 18% )*70%)
Deferral Value: (((1,000.00 /( 0.82)) * 18% )*70%)
Deferral Value: ((1,219.51 * 18% )*70%)
Deferral Value: (219.51 * 70%) = 153.66
Charged ICMS Value: 219.51 - 153.66 = 65.85.
Incoming / Outgoing Document
Example of Deferral Percentage equal to 100%
Value: BRL 1000.00
ICMS Tax Rate: 18%
Deferral Percentage: 100%
Value of Deferred ICMS with Compound Base
Formula: (((Value / (1 - ICMS Percentage)) * ICMS Percentage) * Deferral Percentage)
Deferral Value: (((1,000.00 / 1 - 18%)) * 18%)*100%)
Deferral Value: ((1,219.51 * 18% )*100%)
Deferral Value: (219.51 * 100%) = 219.51
Attention: If you use a percentage equal to 100, the ICMS value is set to zero, because when you set it to 100%, it means a deferral of the Total Value has occurred.
Incoming / Outgoing Document
Important!
In the financial spreadsheet of the Sales Order and the taxes tab of the incoming and outgoing documents, the Own ICMS calculation base will not be saved with the compound base value used for calculating the Deferred ICMS, as advised by the Invoice Completion Manual published along with Resolution 13/2019 of Rio de Janeiro, which requires values to be presented as follows in the Invoice XML:
- ICMS CB Value: value of CB;
- Rate: default rate applied to goods;
- ICMS Value of Operation, field vICMSOp: value of tax as if there was no deferral;
- Deferral percentage, field pDif: enter the percentage. In case of total deferral, enter the deferral percentage "100".
- Deferred ICMS value, field vICMSDif: enter the deferred value.
- ICMS value, field vICMS:Enter the value actually due, in case of partial deferral.
03. TABLES
- SF4 - Type of Inflow and Outflow
- SD1 – Incoming Invoice Items
- SD2 – Incoming Invoice Items
- SFT - Tax Records by Invoice Item
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